There is a tax allowance sitting there for every teacher in the country, it needs no receipts, and a lot of teachers have never claimed it. If that is you, there is money waiting, and some of it expires on 31st December.
What flat rate expenses actually are
Revenue accepts that people in certain jobs spend their own money on things the job requires. Rather than making everyone keep receipts, they agree a flat annual figure per occupation and let you claim it automatically. Teaching is one of those occupations.
It is a deduction rather than a credit, which just means it comes off the income you are taxed on rather than off your tax bill directly. So what you actually get back depends on your rate.
| Who you are | Allowance |
|---|---|
| School principal | €608 |
| Other teachers | €518 |
| Part time teacher on full hours | €518 |
| Part time teacher not on full hours | €279 |
These figures have been the same every year since 2020, so if you have heard they went up recently, they did not.
What that is worth in real money
| Claim | At 20% | At 40% |
|---|---|---|
| One year, teacher | €103.60 | €207.20 |
| One year, principal | €121.60 | €243.20 |
| Four years backdated, teacher | €414.40 | €828.80 |
Most teachers a few years into the job are on the higher rate, so the four year figure is usually closer to the €829 than the €414.
The bit with the deadline
Revenue lets you go back four years. In 2026 that means the tax years 2022, 2023, 2024 and 2025.
Revenue’s own wording on the four year rule is blunt about what happens next:
“For example, claims for 2022 must be made by 31 December 2026. Claims made after this time cannot be repaid.”
So 2022 is gone at the end of this year. Not delayed, not recoverable later. Gone. That is the single reason this is worth twenty minutes of a Sunday evening rather than a job for some vague point in the future.
The trap almost nobody knows about
This is where most of the missing money is. Plenty of teachers claimed once, years ago, assumed it was switched on permanently, and have quietly lost it every year since. It is worth checking your last four years even if you are certain you have claimed before.
How to claim it
All of it happens in Revenue’s myAccount. If you have never set it up, you register at revenue.ie and they post you a password, which takes a few days, so start there.
For this year
- Sign in to myAccount.
- Under PAYE Services, choose Manage Your Tax for the current year.
- Click Claim tax credits.
- Choose Your job, then Flat Rate Expenses.
- Fill it in and submit.
Claim during the year and it adjusts your tax credits straight away, so you see it in your pay rather than as a refund.
For the four years gone by
- Sign in to myAccount.
- Under PAYE Services, choose Review Your Tax for the previous 4 years.
- Pick a year and request a Statement of Liability.
- Click Complete Income Tax Return.
- On the Tax Credits and Reliefs page, choose Your Job, then flat rate expenses, and add it.
- Submit and sign the return.
- Repeat for each year.
It is the same handful of clicks four times over. Do 2022 first, because that is the one with the deadline on it.
While you are in there: the Teaching Council fee
Revenue’s own flat rate expenses schedule carries this line under the teacher entries:
“Teachers who are employed by the Department of Education may also claim a deduction in respect of the subscription to the Teacher’s Council of Ireland.”
The annual renewal fee is €65, so the deduction is worth about €13 at the standard rate or €26 at the higher rate. Small, but you are already logged in, and it backdates the same four years.
One thing you cannot claim
Worth knowing
- Substitutes and temporary teachers can claim too. The allowance goes with the job, not the contract type. The part time rates above are there for exactly this reason.
- There is nothing to send in. No receipts, no letters, no proof. That is the entire point of a flat rate.
- You do not need to pay anyone to do this. There are companies that will happily claim it on your behalf and take a percentage. The work is the six clicks above.
- Do it before Christmas. Not because Revenue gets busy, but because 2022 genuinely disappears on 31st December 2026.
Where this comes from
- Revenue’s flat rate expenses schedule, covering the years 2020 to 2026, which is where the €518 and €608 figures and the Teaching Council line come from.
- Revenue’s page on how to claim a flat rate expense allowance, which is where the wording about claiming for each year comes from.
- Revenue’s four year rule page, which is where the 31st December 2026 deadline comes from.
- Section 472C of the Taxes Consolidation Act 1997, which ended trade union subscription relief from 2011.
Checked on 13th September 2026. Tax rules change, so if you are reading this a long time after that date it is worth confirming the current figures on revenue.ie.
While you are here
We make free classroom resources for Irish primary teachers. No sign up, no email needed, just download them.
If you are looking at summer courses, our plain English guide to EPV days answers the thirteen questions teachers ask most, with the circular behind every answer.
